Insurance agent services

I will have to applaud you for such a different angle of thinking, quite frankly i am stunned by your question, so hope someone clarifies your doubt.

Dear Raman, Insurance Agents, as the name suggests, are the agents of the insurance companies and they are never EMPLOYEE of the company. Agents don't get salary from the company but they receive commission based on their performances. So, their service is taxable under reverse charge and the company is liable to pay service tax thereon.